BEAUBOURG AUDIOVISUEL : revenue, balance sheet and financial ratios

BEAUBOURG AUDIOVISUEL is a French company founded 21 years ago, specialized in the sector Distribution de films cinématographiques. Based in BOULOGNE-BILLANCOURT (92100), this company of category ETI shows in 2022 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BEAUBOURG AUDIOVISUEL (SIREN 481094019)
Indicator 2022 2021 2020 2019 2017 2016
Revenue 2 115 303 € 4 295 588 € 3 892 251 € 4 560 721 € 5 219 278 € 10 655 899 €
Net income 687 266 € 1 195 643 € 837 858 € 1 319 623 € 1 517 421 € 3 704 983 €
EBITDA 2 195 930 € 6 960 928 € 5 463 025 € 3 425 079 € 5 270 078 € 10 533 118 €
Net margin 32.5% 27.8% 21.5% 28.9% 29.1% 34.8%

Revenue and income statement

In 2022, BEAUBOURG AUDIOVISUEL achieves revenue of 2.1 M€. Revenue is declining over the period 2016-2022 (CAGR: -23.6%). Significant drop of -51% vs 2021. After deducting consumption (0 €), gross margin stands at 2.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 103.8% of revenue. Warning negative scissor effect: despite revenue change (-51%), EBITDA varies by -68%, reducing margin by 58.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 687 k€, i.e. 32.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 115 303 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 115 303 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

2 195 930 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

904 649 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

687 266 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

103.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 18%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.978%

Financial autonomy (2022) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

55.456%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

18.987%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.829

Asset age ratio (2022) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

5.9%

Solvency indicators evolution
BEAUBOURG AUDIOVISUEL

Sector positioning

Debt ratio
17.98 2022
2020
2021
2022
Q1: 0.0
Med: 0.17
Q3: 34.67
Average -12 pts over 3 years

In 2022, the debt ratio of BEAUBOURG AUDIOVISUEL (17.98) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
55.46% 2022
2020
2021
2022
Q1: 0.46%
Med: 24.45%
Q3: 53.88%
Excellent +5 pts over 3 years

In 2022, the financial autonomy of BEAUBOURG AUDIOVISUEL (55.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.83 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.83 years
Average +50 pts over 3 years

In 2022, the repayment capacity of BEAUBOURG AUDIOVISUEL (0.83) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 278.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

278.57

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
BEAUBOURG AUDIOVISUEL

Sector positioning

Liquidity ratio
278.57 2022
2020
2021
2022
Q1: 100.12
Med: 135.59
Q3: 250.15
Excellent

In 2022, the liquidity ratio of BEAUBOURG AUDIOVISUEL (278.57) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.04x
Q3: 1.33x
Average -27 pts over 3 years

In 2022, the interest coverage of BEAUBOURG AUDIOVISUEL (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 603 days. Excellent situation: suppliers finance 603 days of the operating cycle (retail model). Overall, WCR represents 65 days of revenue, i.e. 381 k€ to permanently finance. Notable WCR improvement over the period (-85%), freeing up cash.

Operating WCR (2022) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

380 628 €

Customer credit (2022) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2022) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

603 j

Inventory turnover (2022) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

65 j

WCR and payment terms evolution
BEAUBOURG AUDIOVISUEL

Positioning of BEAUBOURG AUDIOVISUEL in its sector

Comparison with sector Distribution de films cinématographiques

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of BEAUBOURG AUDIOVISUEL is estimated at 1 999 908 € (range 884 649€ - 5 211 775€). With an EBITDA of 2 195 930€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
88 tx
884k€ 1999k€ 5211k€
1 999 908 € Range: 884 649€ - 5 211 775€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 195 930 € × 1.4x
Estimation 3 144 351 €
1 233 953€ - 8 358 493€
Revenue Multiple 30%
2 115 303 € × 0.32x
Estimation 682 409 €
504 411€ - 1 464 510€
Net Income Multiple 20%
687 266 € × 1.6x
Estimation 1 115 052 €
581 750€ - 2 965 880€
How is this estimate calculated?

This estimate is based on the analysis of 88 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Distribution de films cinématographiques)

Compare BEAUBOURG AUDIOVISUEL with other companies in the same sector:

Voir toutes les statistiques du secteur Distribution de films cinématographiques

Frequently asked questions about BEAUBOURG AUDIOVISUEL

What is the revenue of BEAUBOURG AUDIOVISUEL ?

The revenue of BEAUBOURG AUDIOVISUEL in 2022 is 2.1 M€.

Is BEAUBOURG AUDIOVISUEL profitable?

Yes, BEAUBOURG AUDIOVISUEL generated a net profit of 687 k€ in 2022.

Where is the headquarters of BEAUBOURG AUDIOVISUEL ?

The headquarters of BEAUBOURG AUDIOVISUEL is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of BEAUBOURG AUDIOVISUEL ?

The tax return of BEAUBOURG AUDIOVISUEL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does BEAUBOURG AUDIOVISUEL operate?

BEAUBOURG AUDIOVISUEL operates in the sector Distribution de films cinématographiques (NAF code 59.13A). See the 'Sector positioning' section above to compare the company with its competitors.